Memorandum Opinion
HILL, Judge:
Respondent has determined a deficiency for the calendar year 1948 in income tax of $182.98. By the petition, error is assigned on respondent's disallowance of deductions taken of $170.40 as representing travel expense, $880 as representing meals and lodging away from home, and $74 as representing the cost of work clothing and laundry thereof. Error is also assigned as to the respondent's action in computing the deficiency...
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